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Arm´s Length Consideration

Spanish translation: contraprestación en condiciones de igualdad / equitativa / justa

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GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
English term or phrase:Arm´s Length Consideration
Spanish translation:contraprestación en condiciones de igualdad / equitativa / justa
Entered by: Rafael Molina Pulgar
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00:28 Feb 23, 2009
English to Spanish translations [PRO]
Bus/Financial - Business/Commerce (general)
English term or phrase: Arm´s Length Consideration
Hola, ¿alguien me ayduaría a traducir bien esta oración con el término "arm´s length consideration?

"The Comparable Uncontrolled Price Method (CUP) utilizes sales of tangible property between unrelated parties to determine arm's length consideration for controlled transactions"

El Método de Precio Comparable no Controlado (CUP) utiliza ventas de propiedad tangible entre partes no relacionadas para determinar la consideración del alcance (?) para transacciones controladas.

No estoy para nada segura de que sea "consideración del alcance"...... ¡Gracias por la ayuda!
AnaV999
contraprestación en condiciones de igualdad / equitativa / justa
Explanation:
suerte.

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Note added at 5 mins (2009-02-23 00:33:51 GMT)
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Arm's length principle
From Wikipedia, the free encyclopedia
(Redirected from Arm's length)
Jump to: navigation, search
The arm's length principle (ALP) is the condition or the fact that the parties to a transaction are independent and on an equal footing. Such a transaction is known as an "arm's-length transaction". It is used specifically in contract law to arrange an equitable agreement that will stand up to legal scrutiny, even though the parties may have shared interests (e.g., employer-employee) or are too closely related to be seen as completely independent (e.g., the parties have familial ties).

A simple example is the sale of real property from parents to children. The parents might wish to sell the property to their children at a price below market value, but such a transaction might later be classified by a court as a gift rather than a bona fide sale, which could have tax and other legal consequences. To avoid such a classification, the parties need to show that the transaction was conducted no differently than it would have been for an arbitrary third party. This can be done, for example, by hiring a disinterested third party such as an appraiser or broker, who can offer a professional opinion that the sale price is appropriate and reflects the true value of the property.

The principle is often invoked to avoid undue government influence over other bodies, such as the legal system, the press, or the arts. For example, in the United Kingdom Arts Councils operate "at arms length" in allocating the funds they receive from the government [1].

The Organisation for Economic Co-operation and Development (OECD) has adopted the principle in Article 9 of the OECD Model Tax Convention, to ensure that transfer prices between companies of multinational enterprises are established on a market value basis. In this context, the principle means that prices should be the same as they would have been, had the parties to the transaction not been related to each other. This is often seen as being aimed at preventing profits being systematically deviated to lowest tax countries, although most countries are also concerned about prices that fail to meet the arm's length test due to inattention rather than by design and that shifts profits to any other country (whether it has low or high tax rates). It provides the legal framework for governments to have their fair share of taxes, and for enterprises to avoid double taxation on their profits.

The use of "arm's length principle" is extended as a new concept in tort law. A person should keep an "arm's length" distance from another to avoid offensive or harmful contact, otherwise a battery or assault may result if one person goes too close to another without consent. To keep an "arm's length" from another person is respect to his/her bounds of dignity.

In the workplace, supervisors and managers deal with employee discipline and termination of employment at arm's length through the human resources department, if the company has one. In such cases, terminations and discipline must be rendered by staff who have the training and certification to do so legally. This is intended to protect the employer from legal recourse that employees may otherwise have in the event that it can be demonstrated that such discipline or terminations were not handled in accordance with the latest labour laws. For employees in unionised environments, shop stewards can represent the employee, whereas the HR department represents the company, so that both sides are on a more equal footing and can resolve matters outside of court, using informal negotiations or a grievance, saving both sides time and money. The arm's length dealings in this case mean that both an employee and a supervisor each have a qualified advocate.

Selected response from:

Rafael Molina Pulgar
Mexico
Local time: 07:20
Grading comment
¡Muchas gracias!
4 KudoZ points were awarded for this answer

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Summary of answers provided
4 +3contraprestación en condiciones de igualdad / equitativa / justa
Rafael Molina Pulgar
5(para determinar la) cuestión de la independencia mutua de las partes
Anna Sylvia Villegas Carvallo
4 +1"...principio de libre competencia"
eski
4 +1contraprestación en pie de igualdad // contraprestación entre iguales
Michael Powers (PhD)
4(para determinar) el principio de las condiciones...eagertolearn
4para determinar la consideracion tras detenida reflexion ...
Richard Boulter
4considerando las condiciones de mercado
rogelio ransoli
4el respeto de los principios de igualdad e imparcialidad
Krimy


  

Answers


4 mins   confidence: Answerer confidence 4/5Answerer confidence 4/5 peer agreement (net): +3
arm´s length consideration
contraprestación en condiciones de igualdad / equitativa / justa


Explanation:
suerte.

--------------------------------------------------
Note added at 5 mins (2009-02-23 00:33:51 GMT)
--------------------------------------------------

Arm's length principle
From Wikipedia, the free encyclopedia
(Redirected from Arm's length)
Jump to: navigation, search
The arm's length principle (ALP) is the condition or the fact that the parties to a transaction are independent and on an equal footing. Such a transaction is known as an "arm's-length transaction". It is used specifically in contract law to arrange an equitable agreement that will stand up to legal scrutiny, even though the parties may have shared interests (e.g., employer-employee) or are too closely related to be seen as completely independent (e.g., the parties have familial ties).

A simple example is the sale of real property from parents to children. The parents might wish to sell the property to their children at a price below market value, but such a transaction might later be classified by a court as a gift rather than a bona fide sale, which could have tax and other legal consequences. To avoid such a classification, the parties need to show that the transaction was conducted no differently than it would have been for an arbitrary third party. This can be done, for example, by hiring a disinterested third party such as an appraiser or broker, who can offer a professional opinion that the sale price is appropriate and reflects the true value of the property.

The principle is often invoked to avoid undue government influence over other bodies, such as the legal system, the press, or the arts. For example, in the United Kingdom Arts Councils operate "at arms length" in allocating the funds they receive from the government [1].

The Organisation for Economic Co-operation and Development (OECD) has adopted the principle in Article 9 of the OECD Model Tax Convention, to ensure that transfer prices between companies of multinational enterprises are established on a market value basis. In this context, the principle means that prices should be the same as they would have been, had the parties to the transaction not been related to each other. This is often seen as being aimed at preventing profits being systematically deviated to lowest tax countries, although most countries are also concerned about prices that fail to meet the arm's length test due to inattention rather than by design and that shifts profits to any other country (whether it has low or high tax rates). It provides the legal framework for governments to have their fair share of taxes, and for enterprises to avoid double taxation on their profits.

The use of "arm's length principle" is extended as a new concept in tort law. A person should keep an "arm's length" distance from another to avoid offensive or harmful contact, otherwise a battery or assault may result if one person goes too close to another without consent. To keep an "arm's length" from another person is respect to his/her bounds of dignity.

In the workplace, supervisors and managers deal with employee discipline and termination of employment at arm's length through the human resources department, if the company has one. In such cases, terminations and discipline must be rendered by staff who have the training and certification to do so legally. This is intended to protect the employer from legal recourse that employees may otherwise have in the event that it can be demonstrated that such discipline or terminations were not handled in accordance with the latest labour laws. For employees in unionised environments, shop stewards can represent the employee, whereas the HR department represents the company, so that both sides are on a more equal footing and can resolve matters outside of court, using informal negotiations or a grievance, saving both sides time and money. The arm's length dealings in this case mean that both an employee and a supervisor each have a qualified advocate.



Rafael Molina Pulgar
Mexico
Local time: 07:20
Specializes in field
Native speaker of: Native in SpanishSpanish
PRO pts in category: 459
Grading comment
¡Muchas gracias!

Peer comments on this answer (and responses from the answerer)
agree  Michael Powers (PhD): Muy bien, Rafael - Mike :)
2 mins
  -> Gracias, Michael.

agree  SandraV
18 mins
  -> Gracias, Sandra.

agree  Francesca Samuel
26 mins
  -> Gracias, Francesca.
Login to enter a peer comment (or grade)

5 mins   confidence: Answerer confidence 4/5Answerer confidence 4/5 peer agreement (net): +1
arm´s length consideration
contraprestación en pie de igualdad // contraprestación entre iguales


Explanation:
Mike :)

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Note added at 7 mins (2009-02-23 00:35:39 GMT)
--------------------------------------------------

Marina Orellana. Glosario internacional del traductor.



Michael Powers (PhD)
United States
Local time: 08:20
Specializes in field
Native speaker of: Native in EnglishEnglish
PRO pts in category: 615

Peer comments on this answer (and responses from the answerer)
agree  teresa quimper
1 hr
  -> Gracias, Teresa - Mike :)
Login to enter a peer comment (or grade)

22 mins   confidence: Answerer confidence 4/5Answerer confidence 4/5
arm´s length consideration
considerando las condiciones de mercado


Explanation:
ve al glosario de proz, arm's lenght se traduce como condiciones de mercado, por lo general.

rogelio ransoli
United States
Local time: 05:20
Native speaker of: Native in SpanishSpanish
PRO pts in category: 8
Login to enter a peer comment (or grade)

23 mins   confidence: Answerer confidence 4/5Answerer confidence 4/5
arm´s length consideration
para determinar la consideracion tras detenida reflexion ...


Explanation:
This is saying that an in-house evaluation of the amount of planning by purchasers, after careful thought about the factors involved, is studied by evaluating the sales finalized between parties who are not associated in other ways.

Richard Boulter
United States
Local time: 06:20
Specializes in field
Native speaker of: English
PRO pts in category: 4
Login to enter a peer comment (or grade)

2 hrs   confidence: Answerer confidence 5/5
arm´s length consideration
(para determinar la) cuestión de la independencia mutua de las partes


Explanation:
Otra opción.

Anna Sylvia Villegas Carvallo
Mexico
Local time: 07:20
Native speaker of: Spanish
PRO pts in category: 48
Login to enter a peer comment (or grade)

3 hrs   confidence: Answerer confidence 4/5Answerer confidence 4/5
arm´s length consideration
el respeto de los principios de igualdad e imparcialidad


Explanation:
Aquí se mide, mediante un método, hasta qué punto se respeta este principio que tambien puede significar el derecho a la libre competencia y no intervención.

Tambien, como se dice aquí, igualdad ante las condiciones del mercado. La persona que pregunta sabrá a qué se refieren en cuanto a estas transaciones controladas.

consideration tambien es contraprestación, en singular.

Krimy
Local time: 09:20
Specializes in field
Native speaker of: Native in SpanishSpanish
PRO pts in category: 165
Login to enter a peer comment (or grade)

12 hrs   confidence: Answerer confidence 4/5Answerer confidence 4/5
arm´s length consideration
(para determinar) el principio de las condiciones...


Explanation:
check link below


    Reference: http://www.transferpricing.com/pdf/Australia_SECT%20136AD.pd...
eagertolearn
Local time: 09:20
Specializes in field
Native speaker of: Native in SpanishSpanish
PRO pts in category: 11
Login to enter a peer comment (or grade)

17 hrs   confidence: Answerer confidence 4/5Answerer confidence 4/5 peer agreement (net): +1
arm´s length consideration
"...principio de libre competencia"


Explanation:
En ese ámbito, la Comisión parte del principio de que el precio fijado **en condiciones de libre competencia (dealing at arm's length)*** es la base de los ...
www.proz.com/kudoz/english_to_spanish/law:_contracts/666879... - 61k - En caché - Páginas

"...para determinar el valor segun el principio de libre competencia..."


Salud :))
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Note added at 17 hrs (2009-02-23 17:46:02 GMT)
--------------------------------------------------

aplicar el principio de Arm. Arms Length s Length. Naciones Unidas: (ECO .... PRINCIPIO DE LIBRE COMPETENCIA. Principio del. Principio del Arm. Arms Length. Length: ..... b) Actividad principal no debe consistir en obtener rentas ...
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26 Nov 2008 ... exclusiva competencia de la Administración. En el nuevo marco, vigente desde ... legislador español como principio de libre concurrencia, ... sino que desarrolla el propio principio arm's length (artículo 16.1). Dada su ...
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eski
Mexico
Local time: 07:20
Specializes in field
Native speaker of: Native in EnglishEnglish, Native in SpanishSpanish
PRO pts in category: 394

Peer comments on this answer (and responses from the answerer)
agree  Sgallomuniz: Coincido. Saludos, Silvia
6 hrs
  -> Mil gracias por tu apoyo; "Hi-O" :))
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Changes made by editors
Mar 3, 2009 - Changes made by Rafael Molina Pulgar:
Edited KOG entry<a href="/profile/0">'s</a> old entry - "Arm´s Length Consideration" » "contraprestación en condiciones de igualdad / equitativa / justa"
Feb 23, 2009 - Changes made by Michael Powers (PhD):
LevelNon-PRO » PRO


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